The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Agricultural drainage is widely used to manage the amount of water in the ground in order to improve conditions for cultivation. However the effects of drainage companies on water regimes are considerable leading to runoff changes such as altered stream flows, peak flows and water levels. In a greater extent this could imply an increased risk for floods along affected watercourses. This study analyzes the extension of agricultural drainage within the drainage basin of Trosaån in Sweden by ArcGIS mapping. In a statistical analysis, historical variation in streamflow in relation to mean precipitation and mean temperature are investigated for the study area.

The advantage and the possibility of keeping track of a number of vehicles to make work practice more effective and smooth is today a favorable choice for Visual Units Logistics customers. We?ve been evaluating the software and trying to take it one step further and letting not only the individual user, but maybe, the company as a whole benefit from its advantages. This has been done by using methods like letting ourselves get to know the software, user case studies, workplace studies, interviews and future workshops. This resulted in a prototype introducing a new function designed with all collected data in mind trying to make the software, Visual Units Logistics, even more effective for the every day work practice of the user. A new function to keep track of vehicles outside the main working area at the same time as you still can keep track of the other vehicles in the field..

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Business unit Cylinder at ASSA AB in Eskilstuna are having problem with frictions in their production process. Changes are occurring and older products along with machineries are phased out and transferred to low-cost countries. This opens up possibilities to at a larger extend customize physical flows after production flows. The authors where given the task to analyze the production and find problem areas to improve and to give suggestion on how Business unit Cylinder can work to optimize their production flow.The aim of the thesis work is to come up with suggestions on how to reduce the lead time in production and how the tied up capital can be reduced. In more detail the task included to find problem areas that are counteracting an effective flow, give solutions on new flows for the production of the cylinder core, give suggestions for new stock points for the production and how the production shall be managed and controlled.During the last twelve months ASSA AB has sold over 700 different types of cylinder cores, and the product range is very wide.

AbstractDenna uppsats handlar om elevers uppfattningar om fult språk år 2008. Syftet med uppsatsen är att blivande svensklärare ska tillägna sig en föreberedelse för den kommande lärarrollen, och få en medvetenhet om vilket språkbruk eleverna har. Sjuttio elever har svarat på enkätfrågor som handlar om vad de anser vara fult språk, om de använder fult språk och vilka platser de anser att de inte får använda fult språk. Elevernas svar har sammanställs och mönster har framkommit. Resultatet visar att majoriteten av eleverna använder någon form av fula ord.

The aim of this essay was to study the nitrogen flow in two willowplantations, at different locations in the south of Sweden, that wereirrigated with sewage. The study was also performed to compare thedifferences in nitrogen flows between two years, 1998 and 1999. The studywas made in three parts. First, the denitrification activity was measuredusing the acetylen inhibition method. Second the nitrogen flow, as well asthe water- and heat flows, were modeled through the SOIL-SOILN-modelThird; the nitrogen flow was calculated to compare with the results fromthe model.The results from the measurements were then compared with the resultsfrom the SOILN-simulations to detect differences in the denitrificationrate.

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

In what way were children in the 1930s and 1940s mean to each other, in which ways did theytease and bully one another? And what were the adults part, how did they react to thechildrens spite towards each other and did they do anything to stop it?These are the questions which have been addressed in this essay. In the answers given to us,by a survey in which 42 persons born in the 1920s and 1930s were asked, we have learned,that during the 1930s and 1940s when these children went to school, bullying did'nt occure asmuch. Not as they can remember today.We have also learned that it was mostly boys who were bullied, both mentaly and physical,with punches, being pushed, being laughed at and by being forced to do things they did notwant to do, such as stealing.The most common reasons for being bullied was that the children came from poor families,had ragged clothes, where dirty or had a physical disease such as cronical bronchitis.There where not many children who talked about being bullied with a teacher and the surveytells us that they didn't had any supervisors on the school yard.A number of the questioned answered that they thought that teachers had favourite students inthe classroom and they tell us stories in which teachers used corporal punishment, which waslegal at this time..

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.